Thomas Kelley

Independent

SCHOLARLY PAPERS

1

DOWNLOADS

352

TOTAL CITATIONS

5

Scholarly Papers (1)

1.

Profit Shifting: Effectively Connected Income and Financial Statement Risks

Journal of Accountancy, February 2016
Number of pages: 16 Posted: 06 Feb 2016
Thomas Kelley, David Koontz and Jeffery M. Kadet
Independent, Independent and University of Washington - School of Law
Downloads 352 (170,598)
Citation 5

Abstract:

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International taxation, Profit shifting, APB23, FIN48, transfer pricing, effectively connected income, ECI, financial statement risk